Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.

The purpose of this study is to examine pupils´ experiences from getting grades in upper secondary education for pupils with learning disabilities and which impact this has on these pupils how they form and get formed as schoolchildren. Four pupils in upper secondary education for pupils with learning disabilities in a Swedish community have participated in qualitative semi-structured interviews. All analysis that has been made has focused on these pupils´ stories about getting grades. I have asked openly formulated questions so that the pupils themselves have had the possibility to highlight those experiences that they want to share.Three categories that I have used, with starting point from the questions in this study, to analyze the answers in the interview material is how the pupils talk about the bases for grading, the pupils´ self-awareness when they talk about their own grades and the pupils´ view when they talk about the importance of grades. The theoretical base of the study is policy enactment.One conclusion of this study is that both teachers and pupils in upper secondary education for pupils with learning disabilities often is based on other factors than what different policy documents says about what should be the ground for teachers grading.

Today the school is a given place for preventing social problems. The school struggles continuously to live up to the expectations of balancing preventive social work with pedagogy in a satisfactory way.The purpose of this essay is to get a picture of priorities of social work in school. I want to know what it is that affects and controls the principal's decision about what kind of social project they will accept and be a part of.This essay shows that only one of the eleven principals interviewed apply projects based on evidence when they decide about participation in a social project. Instead, the decisions are based on references from other schools. The reason why the principals do not base their judgement on projects which are based on evidence is because they consider the search for results too time consuming.When there is no requirement that a certain part of the social work in a school must be based on evidence, it leads to the children taking part in different social projects which we can not guarantee are good for them.One solution can be to guide the principals through a national social teachingplan, which can assure that social work based on evidence are being applied in the municipality schools as well as the independent schools..

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

This master thesis is an attempt to study the joint-use solutions between the public library and the public preschool in the local district Kristineberg in the community of Borås. The two main questions are; what kind of joint-use library is the activity at Kristineberg? What kind of advantages and disadvantages do the actors experience from the joint-use activity at Kristineberg? The analysis is based upon the interviews with eight informants with different connections to the joint-use library and public preschool. I also use documental analysis and literature studies. Relevant theories, such as Andersson´s and Skot-Hansen´s analysis of the role of the public library and Bundys, Imhoff´s and Dornseif´s theories about joint-use libraries are presented and later used in the analysis.

GIS on the Internet is a rather new phenomenon, which has evolved from the need ofdistributed geographical data. It is also a powerful tool for presenting information on theInternet. This master thesis aim to create a web based GIS application with information onlime spreading and the situation concerning acidification in the county of Kronoberg, Sweden.The web based GIS application will be used by the county administrations in Kronoberg toinform the public and the municipal authorities of current counteracting acidification activity.This report includes documentation on acidifying processes and liming activities, which arepublicised together with the web based GIS application. The web based GIS application wascreated with ArcIMS, a new program in the ESRI family of GIS programs. The programincludes a guided structure, to development of everything from a map to a complete GISapplication, including mapservice and websites.

In this paper, a navigation support approach for speech-only interaction based on auditory icons for room-based designs is presented, i.e. naturally occurring sounds that have a natural mapping to the system's underlying design metaphor. In contrast to many recent investigations that have focused on multi-modal or augmented reality systems, this paper concerns a unimodal speech and sound-only system. An auditory icon based prototype system for buildings maintenance support using a room-based metaphor was developed. The design was evaluated in a comparison with earcons and no-sound designs.

The purpose of this paper is to investigate segregation from an accommodation perspective. The essay questions how the residents of Ronna feel about their neighborhood and what they think of other people's views of their area. Our purpose is to conduct a qualitative study of whether or not individuals experience residential segregation in Ronna. The essay is based on qualitative interviews, which were conducted with five people who have lived in Ronna for at least five years and who define themselves as Assyrians/Syrians.To analyze our empirical data, we have used two theoretical perspectives. One by Westin and Elias & Scotson, which is the theory about social groups - established and outsiders.

In Scandinavia today many old harbour areas are developed into residential and commercial areas. For example are both Helsingborg city and Malmoe city in south Sweden planning to restructure some of their harbour areas to accommodate shops, schools, offices, residences et cetera. In Copenhagen in Denmark new plans for Nordhavn is also underway. In almost every plan proposal to redevelope an old harbour area the harbour activities are set a side to give room for new development. In Reykjavik, however, this has not been the case.

Sverige anses ofta vara ett av v?rldens mest sekul?ra l?nder och det religi?sa inflytandet i samh?llet har successivt blivit mindre. Denna uppsats diskuterar denna f?r?ndring genom att redog?ra f?r hur personer i en Equmeniakyrka utanf?r G?teborg lever ut sin kristna identitet. Den problematiserar dagens tolkning av vad det inneb?r att tro och visar hur gemenskapen i f?rsamlingen samt informanternas efterstr?van att hj?lpa andra ?r kroppsliga uttryck av tron. Slutligen diskuteras ?ven kristendomens roll i dagens samh?lle, d?r kyrkans uppgift anses vara att hj?lpa de som har det sv?rt och st?rka medm?nskligheten. Huvudargumentet i uppsatsen ?r att informanternas engagemang i kyrkan ?r ett embodiment av deras tro och kristna identitet.

The purpose of this study was to describe perceived psychosocial work environment and musculoskeletal complaints among baggage handlers, and to evaluate whether there is any linear relationship between them. The study is a questionnaire based cross-sectional study, and part of an ongoing larger project. Therefore, the number of forms has been limited to those that were collected in the project by 2010-11-25 (N=117). The questions analyzed in the study come from the Copenhagen Psychosocial Questionnaire and ?Nordiska Ministerrådets formulär om besvär i rörelseorganen?, respectively.

This paper is a discourse analytic policy study with the intention to investigate the swedish government's policy action plan against prostitution and trafficking for sexual purposes. The document is called Handlingsplan mot prostitution och människohandel för sexuella ändamål. The purpose of the study is to investigate whether there is a feminist gender understanding taking place in the action plan. This is made by both see how the problem of prostitution is produced partly by examining whether there is a gender-based power analysis in action. The research questions of this study are:What is considered being the problem with prostitution and trafficking fosexual purposes?Is there a feminist gender understandning in the government's prostitution politics?To answer these questions I use Carol Bacchis method Whats the problem represented to be? And the material being used is the government's actionplan.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.

The stretch from the riparian zone of a major river, through the mouth and upstream in tributaries forms a range of differing habitats. The aim of this study was to investigate the effect of these different habitats on the riparian frog community in primary rain forest in Borneo; i.e. examine whether any gradients could be demonstrated in terms of species composition, diversity and density of frogs, as well as which environmental characteristics that seem to be of most importance in forming habitats of high conservational value. A major river, Segama, and three of its tributaries were investigated. The surveys were carried out at night by searching for frogs visually and acoustically along the streams, from the shore of the Segama river and 400 metres upstream in the tributaries.